The literature has been highlighting that research in accounting and auditing needs to evolve and follow contemporary trends, not only in the technological environment but also in other themes and areas, including those related to other scientific fields. Accounting and auditing have been evolving to follow the latest developments in economic, political, social, and technological matters, but accounting and auditing research has neglected topics of interest, being too rigid, cautious, and conservative. Furthermore, although the definition of accounting has evolved, this has not been significantly reflected in the understanding of accounting as a cultural, social and moral practice, being commonly focused on accounting as a technical matter. Research is thus an essential element for a comprehensive understanding of the newest environment of the accounting and auditing profession and education, as well as the skills, methods, and tools available or to be developed that professionals and educators need in the path of this evolution. Therefore, there is a need for researchers to include in their research agenda the emerging topics in the accounting and auditing area. This book then addresses the latest accounting and auditing topics in profession and education, as well as their practical and educational relations with those topics with local and international regulations, standards, and practices.
The book deals with the latest challenges and trends in the accounting and auditing profession and education, as well as reporting-related matters for private, public and non-profit corporations, different industries, such as financial, insurance, and non-financial companies, as well as different sizes, such as SMEs, medium and larger companies.
With an emphasis on financial reporting, this book covers themes of interest for professionals in several industries, researchers, academicians, managers, instructors, and students.